Inland Revenue is required to publish the names of research and development (R&D) tax credit recipients and the amount of their tax credit (in dollar bands), at least 2 years after the end of the tax year to which the credit relates.
The credit amount is the total received, not the amount for each activity or project. No details about R&D activities will be published.
Publishing the names of R&D tax credit recipients and details of their claims is intended to provide transparency about how the R&D tax credit regime is operating.
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Last updated:
14 Aug 2023